Impact of intellectual capital on earnings management and financial performance

Impact of intellectual capital on earnings management and financial performance

Intellectual capital is widely recognized as one of the most important assets in modern businesses, but it is only reported in the financial statement in certain conditions. This study aims to evaluate the role of value-added intellectual capital (VAIC) in moderating the relationship between earning...

Cur síos iomlán

Sonraí bibleagrafaíochta
Príomhchruthaitheoirí: Gizela Eleonora Hermando, Felizia Arni Rudiawarni, Dedhy Sulistiawan, Elżbieta Bukalska
Formáid: Alt
Teanga:English
Foilsithe / Cruthaithe: LLC "CPC "Business Perspectives" 2023-07-01
Sraith:Investment Management & Financial Innovations
Ábhair:
accruals
earnings management
earnings quality
financial performance
intellectual capital
Rochtain ar líne:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18546/IMFI_2023_03_Hermando.pdf

Ar líne

https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18546/IMFI_2023_03_Hermando.pdf

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